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Art. 297 is van toepassing met ingang van het aanslagjaar 1992 (art. 206, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Onverminderd de toepassing van de artikelen 301 en 464 wijst de administratie der directe belastingen de ambtenaren of de diensten aan, die ermede belast zijn de aangiften in ontvangst te nemen en te onderzoeken, alsmede de aanslagen te vestigen en de belastingen in te vorderen.

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Art. 297, eerste lid, wordt opgeheven met ingang van 06.04.1999 (art. 5, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)

(...)

Voor de bij artikel 27, 5°, bedoelde personen is één enkel, bij koninklijk besluit te bepalen, controlecentrum met de ontvangst en het onderzoek van de aangifte belast.

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Art. 297, tweede lid, is van toepassing met ingang van 01.01.1996 (art. 3, W 07.04.1995 - B.S. 16.06.1995; Numac: 1995003374)

Voor de bij artikel 27, 5°, bedoelde personen is een enkel, bij koninklijk besluit te bepalen, controlecentrum met de ontvangst en het onderzoek van de aangifte belast.

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